THE  LIBRARY  OF  THE 

UNIVERSITY  OF 

NORTH  CAROLINA 


ENDOWED  BY  THE 

DIALECTIC  AND  PHILANTHROPIC 

SOCIETIES 


RARE  BOOK 
COLLECTION 


THE  UNIVERSITY  OF 

NORTH  CAROLINA 

LIBRARY 

Gonf. 


LAWS  OF  CONGRESS 


IN  REGARD  TO 


TAXES,  CURRENCY  AID  CONSCRIPTION, 


PASSED  FEBRUARY  1864. 


PRINTED  BY  ORDER  OF  THE  VIRGINIA  SENATE. 


RICHMOND: 

JAMES  E.  GOODE,  SENATE  PRINTER, 

1864. 


Digitized  by  the  Internet  Archive 

in  2012  with  funding  from 

University  of  North  Carolina  at  Chapel  Hil 


http://archive.org/details/lawsofcongressinOOconfed 


LIBRARY   UNrV.    ft* 


CONFEDERATE  TAX  LAW. 


vl«  a(7if  to  amend  an  act  entitled  "An  act  to  lay  taxes  for  the  common 
defence  and  cany  on  the  government  of  the  Confederate  States," 
approved  April  24,  1863. 

The  congress  of  the  Confederate  States  of  America  do  enact,  That 
an  act  entitled  an  act  to  Lay  taxes  for  the  common  defence  and  carry 
on  the  government  of  the  Confederate  States,  approved  April  24, 
1863,  be,  and  the  same  is  hereby  amended,  so  as  to  read  as  follows  : 

Sec.  1.  That  every  person  engaged,  or  intending  to  engage,  in  any 
business  named  in  the  fourth  section  of  this  act,  shall,  within  sixty  days 
after  the  passage  of  this  act,  or  at  the  time  of  beginning  business,  and 
on  the  first  day  of  January  in  each-  year  thereafter,  register  with  the 
district  collector,  in  such  form  as  the  commissioner  of  taxes  shall  pre- 
scribe, a  true  account  of  the  name  and  residence  of  each  person,  firm  or 
corporation  engaged  or  interested  in  the  business,  with  a  statement  of 
the  time  for  which,  and  the  place  and  manner  in  which,  the  same  is  to 
be  conducted,  and  of  all  other  facts  going  to  ascertain  the  amount  of 
tax  upon  such  business,  for  the  past  or  the  future,  according  to  the  pro- 
visions of  this  act.  At  the  time  of  such  registry,  there  shall  be  paid  to 
the  collector  the  specific  tax  for  the  year  ending  on  the  next  thirty-first 
of  December,  and  such  other  tax  as  may  be  due  upon  sales  or  receipts  in 
such  business,  at  the  time  of  such  registry,  as  herein  provided  ;  and  the 
collector  shall  give  to  the  person  making  such  registry  a  copy  thereof, 
with  a  receipt  for  the  amount  of  the  tax  then  paid. 

Sec.  2.  That  any  person  failing  to  make  the  registry,  and  to  pay  the 
tax  required  by  the  preceding  section,  shall,  in  addition  to  all  other 
taxes  upon  his  business  imposed  by  this  act,  pay  double  the  amount  of 
the  specific  tax  on  such  business,  and  a  like  sum  for. every  thirty  days 
of  such  failure.  •  •  ^  1,-'., 


4 

'-  Sec.  3.  That  except  where  herein  otherwise  provided,  there  shall  be 
a  separate  registry  and  tax '  for  each  business  mentioned  in  the  fourth 
section  of  this  act,  and  for  each  place  of  conducting  the  same,  but  no 
tax  shall  be  required  for  the  mere  storage  of  goods  at  a  place  other  than 
the  registered  place  of  business.  Upon  every  change  in  the  place  of 
conducting  a  registered  business  there  shall  be  a  new  registry,  but  no 
additional  tax  shall  be  required.  Upon  the  death  of  any  person  con- 
ducting a  business,  registered  and  taxed  as  herein  required,  or  upon  the 
transfer  of  the  business  to  another,  the  business  shall  not  be  subjected 
to  any  additional  tax,  but  there  shall  be  a  new  registry  in  the  name  of 
the  person  authorized  by  law  to  continue  the  business. 

Sec.  4,  That  upon*  each  trade,  business  or  occupation  hereinafter 
named,  the  following  taxes  shall  be  levied  and  paid  for  the  year  ending 
on  the  thirty-first  of  December  1863,  and  for  each  and  every  year  there- 
after, viz  : 

I.  Bankers  shall  pay  five  hundred  dollars.  Every  person  shall  be 
deemed  a  banker  within  the  meaning  of  this  act,  who  keeps  a  place  of 
business  where  credits  are  opened  in  favor  of  any  person,  firm  or  cor- 
poration, by  the  deposit  or  collection  of  money  or  currency,  and  by 
whom  the  same,  or  any  part  thereof,  shall  be  paid  out  or  remitted,  upon 
the  draft,  check  or  order  of  such  creditor ;  but  not  to  include  any  bank 
legally  authorized  to  issue  notes  as  circulation,  nor  agents  for  the  sale 
of  merchandise  for  account  of  producers  or  manufacturers.  v 

II.  Auctioneers  shall  pay  fifty  dollars  and  two  and-a-half  per  centum 
on  the  gross  amount  of  sales  made :  provided,  however,  that  on  all 
sales  at  auction  of  stock  or  securities  for  money,  the  tax  shall  be  one- 
fourth  of  one  per  centum  on  the  gross  amount  of  sales.  Every  person 
shall  be  deemed  an  auctioneer,  within  the  meaning  of  this  act,  whose 
occupation  it  is  to  offer  property  for  sale,  to  the  highest  or  best  bidder, 
at  public  outcry.  The  tax  upon  the  auctioneers  shall  be  deemed  a  tax 
upon  the  personal  privilege,  to  be  paid  by  each  individual  engaged  in 
the  business,  and  without  regard  to  the  place  at  which  the  same  is  con- 
ducted. No  tax  shall  be  required  upon  auction  sales  made  for  dealers 
in  a  business  registered  and  taxed,  and  at  their  place  of  business,  upon 
official  sales  at  auction,  made  by  judicial  or  executive  officers,  or  by 
personal  representatives,  guardians  or  committees. 

III.  Wholesale  dealers  in  liquors,  of  any  and  every  description,  in- 
cluding distilled  spirits,  fermented  liquors  and  wines  of  all  kinds,  shall 

RBC 
NoU 


pay  two  hundred  dollars  and  five  per  centum  on  the  gross  amount  of 
sales  made.  Every  person,  other  than  the  distiller  or  brewer,  who  shall 
sell,  or  offer  for  sale,  any  such  liquors  or  wines,  in  quantities  of  more 
than  three  gallons  at  one  time  to  the  same  purchaser,  shall  be  regarded 
as  a  wholesale  dealer  in  liquors  within  the  meaning  of  this  act.  All 
persons  who  shall  sell,  or  offer  for  sale,  any  such  liquors  or  wines,  in 
quantities  less  than  three  gallons  at  one  time  to  the  same  person,  shall 
be  regarded  as  a  retail  dealer  in  liquors. 

IV.  Retail  dealers  in  liquors,  including  distilled  spirits,  fermented 
liquors,  and  wines  of  every  description,  shall  pay  one  hundred  dollars 
and  ten  per  centum  on  the  gross  amount  of  all  sales  made. 

V.  Retail  dealers,  whose  quarterly  sales  shall  exceed  one  hundred 
dollars,  and  shall  be  less  than  five  hundred  dollars,  shall  pay  twenty-five 
dollars  and  two  and-a-half  per  centum  on  the  gross  amount  of  sales 
made  ;  and  where  quarterly  sales  exceed  five  hundred  dollars,  the  specific 
tax  shall'  be  fifty  dollars  and  two  and-a-half  per  centum  on  the  gross 
amount  of  sales  made.  Every  person  whose  business  or  occupation  it  is 
to  sell,  or  offer  to  sell,  groceries  or  any  goods,  wares,  merchandise,  or 
other  things  of  foreign  or  domestic  production,  in  less  quantities  than 
a  whole  original  piece  or  package  at  one  time  to  the  same  person,  (not 
including  wines,  spirituous  or  malt  liquors,)  shall  be  regarded  as  a  retail 
dealer  under  this  act :  provided,  however,  that  any  mechanic  who  shall 
sell  only  the  products  of  the  labor  of  himself  and  his  own  family,  shall 
be  exempt  from  this  tax. 

VI.  Wholesale  dealers  shall  pay  two  hundred  dollars  and  two  and-a- 
half  per  centum  on  the  gross  amount  of  all  sales  made.  Every  person 
whose  business  or  occupation  it  is  to  sell,  or  offer  to  sell,  groceries,  or 
any  goods,  wares  or  merchandise  of  foreign  or  domestic  production,  by 
one  or  more  original  packages  or  pieces  at  one  time,  to  the  same  pur- 
chaser, not  including  Avines,  spirituous  or  malt  liquors ;  and  every  per- 
son whose  business  it  is  to  sell,  or  offer  to  sell,  slaves,  shall  be  deemed 
as  a  wholesale  dealer  under  this  act ;  but  having  been  registered  as  a 
wholesale  dealer,  such  person  may  also  sell  as  aforesaid  as  a  retailer : 
provided,  that  contractors  working  for  and  selling  their  own  products 
exclusively  to  the  Confederate  States,  to  an  amount  not  exceeding  five 
thousand  dollars  a  year,  and  such  dealers  as  sell  exclusively  to  consu- 
mers, and  not  to  others  to  sell  again,  shall  not  be  regarded  as  wholesale, 
but  as  retail  dealers. 


6 

VII.  Pawn  brokers  shall  pay  two  hundred  dollars.  Every  person 
whose  business  or  occupation  it  is  to  take  or  receive  by  way  of  pledge, 
favor  or  exchange,  any  goods,  wares  or  merchandise  of  any  kind  of 
personal  property  whatever,  for  the  repayment  or  security  of  money 
lent  thereon,  shall  be  deemed  a  pawn  broker  under  this  act. 

VIII.  Distillers  shall  pay  two  hundred  dollars  and  twenty  per  centum 
on  the  gross  amount  of  all  sales  made ;  and  also  twenty  per  centum 
on  the  value  of  all  liquors  distilled  for  any  other  person,  and  the  tax 
on  distillers  shall  be  a  lien  on  the  still  or  stills  used,  and  upon  the  other 
fixtures  and  articles  for  carrying  on  the  business,  and  shall  have  priority 
(Over  all  other  liens  or  claims.  Every  person  or  co-partnership  who 
distils  or  manufactures  spirituous  liquors  for  others,  or  for  sale,  shall 
be  deemed  a  distiller  under  this  act :  provided,  however,  that  distillers 
,of  fruit,  for  ninety  days  or  less,  shall  pay  sixty  dollars,  and  also  fifty 
cents  per  gallon  on  the  first  ten  gallons,  and  two  dollars  per  gallon  on 
all  spirits  distilled  beyond  that  quantity. 

IX.  Brewers  shall  pay  one  hundred  dollars,  and  two  and-a-half  per 
centum  on  the  gross  amount  of  sales  made.  Every  person  who  manu- 
factures fermented  liquors,  of  any  name  or  description  for  sale,  from 
malt,  wholly  or  in  part,  shall  be  deemed  a  brewer  under  this  act. 

X.  Hotels,  inns,  taverns  and  eating  houses  shall  be  classified  and 
rated  according  to  the  yearly  rental,  or  if  not  rented,  according  to  the 
estimated  value  of  the  house  or  property  occupied,  or  intended  to  be 
occupied,  as  a  hotel,  inn,  tavern  or  eating  house,  as  follows,  viz  :  In 
cases  where  the  actual  or  estimated  rent  shall  amount  to  ten  thousand 
dollars  or  more,  they  shall  constitute  the  first  class,  and  pay  an  annual 
sum  of  five  hundred  dollars.  In  cases  where  said  rent  shall  be  five 
thousand,  and  less  than  ten  thousand  dollars,  they  shall  constitute  the 
second  class,  and  pay  an  annual-  sum  of  three  hundred  dollars.  And  in 
cases  where  said  rent  shall  be  two  thousand  five  hundred  dollars,  and 
less  tho.n  five  thousand  dollars,  they  shall  constitute  the  third  class,  and 
pay  an  annual  sum  of  two  hundred  dollars.  In  cases  where  said  rent 
shall  be  one  thousand  dollars,  and  less  than  twenty -five  hundred  dollars, 
they  shall  constitute  the  fourth  class,  and  pay  an  annual  sum  of  one 
hundred  dollars.  And  in  cases  where  said  rent  shall  be  less  than  one 
thousand  dollars,  they  shall  constitute  the  fifth  class,  and  pay  an  annual 
sum  of  thirty  dollars.  Every  place  Where  food  and  lodgings,  or  lodgings 
only,  are  provided  for  travelers,  sojourners,  or  boarders,  in  view  of  pay- 
ment therefor,  the  income  or  receipts  from  which  amount  to  five  hun- 


drcd  dollars  from  that  source,  shall  be  regarded  a  hotel,  inn  or  tavern, 
under  this  act. 

XL  That,  every  place  where  food  or  refreshments  of  any  kind  are 
provided  for  casual  visitors,  and  sold  for  consumption  therein,  and  every 
boarding  house  in  which  there  shall  be  six  boarders  or  more,  shall  be 
deemed  an  eating  house  under  this  act. 

XII.  Brokers  shall  pay.two  hundred  dollars.  Any  person  whose 
business  it  is  to  purchase  and  sell  stocks,  coined  money,  bank  notes*  or 
other  securities  for  themselves  or  others',  or  who  deals  in  .exchanges  re- 
lating to  money,  shall  be  deemed  a  broker  under  this  act. 

XIII.  Commercial  brokers,  or  commission  merchants,  shall  pay  two 
hundred  dollars  and  two  and-a-half  per  centum  upon  all  sales  made*. 
Any  person  or  firm,  except  .one  registered  as  a  wholesale  dealer  or  a 
banker,  whose  business  it  is,  as  the  agent  of  others,  to  purchase  or  sell 
goods,  or  seek  orders  therefor,  in  original  or  unbroken  packages,  or  pro- 
duce consigned  by  others  than  the  producers,. to  manage  business  matters 
for  the  owners  of  vessels,  or  for  the  shippers  or  consigners  of  goods,  or 
whose  business  it  is  to  purchase,  rent,  hire  or  sell  real  estate  or  negroes, 
shall  be  deemed  a  commercial  broker  or  commission  merchant,  under 
this  act. 

XIV.  Tobacconists  shall  pay  fifty  dollars,  and  two  and-a-half  per 
centum  on  the  gross  amount  of  sales.  Any  person  whose  business  it  is 
to  sell,  at  retail,  segars,  snuff  "or  tobacco,  in  any  form,  shall  be  deemed 
a  tobacconist  under  this  act ;  but  registered  wholesale  and  retail  dealers 
shall  not  be  taxed  as  tobacconists. 

XV.  Theatres  shall  pay  five  hundred  dollars,  and  five  per  centum  on 
all  receipts,  which  tax  shall  be  paid  by  the  owner  of  the  building. 
Every  edifice  used  for  the  purpose  of  dramatic  representations,  plays  or 
performances,  and  not  including  halls  rented  or  used  occasionally  for 
concerts  or  theatrical  representations,  shall  be  regarded  as  a  theatre 
under  this  act.  Each  circus  shall  pay  one  hundred  dollars,  and  a  tax 
often  dollars  for  each  exhibition;  which  tax  shall  be  paid  by  the  mana- 
ger thereof.  Every  building,  tent,  or  space,  or  area,  where  feats  of 
horsemanship  or  accrobatic  sports  are  exhibited,  shall  be  regarded  as  a 
circus  under  this  act.  Jugglers,  and  other  persons  exhibiting  shows, 
shall  pay  fifty  dollars.  Every  person  who  performs  by  sleight  of  hand 
shall  be  regarded  as  a  juggler  under  this  act :  provided,  that  no  re- 
gistry made  in  one  state  shall  be  held  to  authorize  exhibitions  in  another 


8 

state,  and  but  one  registry  shall  be  required  under  this  act  to  authorize 
exhibitions  in  any  one  state. 

XVI.  Bowling  alleys  and  billiard  rooms  shall  pay  forty  dollars  for 
each  alley  or  billiard  table  registered,  which  tax  shall  be  paid  by  the 
owner  thereof.  Every  place  or  building  where  bowls  are  thrown,  'or. 
billiards  played,  and  open  to  the  public  with  or  without  price,  shall  be 
regarded  as  a  bowling  alley  or  billiard  room,  respectively,  under  this  act. 

XVII.  Livery  stable  keepers  shall  pay  fifty  dollars.  Any  person 
whose  occupation  or  business  it  is  to  keep  horses  for  hire  or  to  let,  shall 
be  regarded  as  a  livery  stable  keeper  under  this  act. 

XVIII.  Cattle  brokers  shall  pay  the  sum  of  fifty  dollars,  and  two 
and-a-half  per  centum*on  the  gross  amount  of  sales  made.  Any  person 
whose  business  it  is  to  buy  and  sell  and  deal  in  cattle,  horses,  hogs  or 
sheep,  shall  be  considered  a  cattle  broker. 

XIX.  Butchers  and  bakers  shall  pay  the  sum  of  fifty  dollars  and  one 
per  centum  on  the  gross  amount  of  sales  made.  Any  person  whose 
business  it  is  to  butcher  and  sell,  or  offer  for  sale  in  open  market,  or 
otherwise,  the  flesh  of  cattle,  hogs  or  sheep,  shall  be  deemed  a  butcher 
under  this  act;  and  any  person  whose  business  it  is  to  bake  and  sell,  or 
offer  for  sale  bread,  shall  bd  deemed  a  baker  under  this  act. 

XX.  Peddlers  shall  pay  fifty  dollars  and  two  and-a-half  per  centum 
on  the  gross  sales.  Any  person,  except  persons  engaged  in  peddling 
exclusively  periodicals,  books,  newspapers,  (published  in  the  Confederate 
States,)  bibles  or  religious  tracts,  who  sells  or  offers  to  sell  at  retail, 
goods,  wares  or  other  commodities,  travelling  with  his  goods  from  place 
to  place,  in  the  streets,  or  through  different  parts  of  the  country,  shall 
be  deemed  a  peddler  under  this  act :  provided,  that  any  peddler  who  sells 
or  offers  to  sell  dry  goods,  foreign  or  domestic,  by  one  or  more  original 
pieces  or  packages  at  one  time,  and  to  the  same  person  or  persons  as 
aforesaid,  shall  pay  one  hundred  dollars  and  two  and-a-half  per  centum 
on  the  gross  sales;  and  any  person  who  peddles  jewelry,- shall  pay  fifty 
dollars  and  two  and-a-half  per  centum  on  the  gross  sales.  The  tax 
upon  peddlers  shall  be  deemed  a  tax  on  the  personal  privilege,  to  be 
paid  by  each  individual  engaged  in  the  business,  without  regard  to  the 
place  at  which  the  same  is  conducted. 

XXI.  Apothecaries  shall  pay  fifty  dollars  and  two  and-a-half  per 
centum  on  the  gross  amount  of  sales  made.     Every  person  who  keeps  a 


9 

shop  or  building  where  medicines  are  compounded  or  prepared  accord- 
ing to  prescriptions  of  physicians,  and  sold,  shall  be  regarded  as  an 
apothecary  under  this  act. 

XXII.  Photographers  shall  pay  the  sum  of  fifty  dollars  and  two  and- 
a-half  per  centum  on  the  gross  amount  of  sales  made.  Any  person  or 
persons  who  make  for  sale  photographs,  ambrotypes,  daguerreotypes  or 
pictures  on  glass,  metals,  paper  or  other  material,  by  the  action  of  light, 
shall  be  regarded  a  photographer  under  this  act. 

XXIII.  Lawyers,  actually  engaged  in  practice,  shall  pay  fifty  dollars,, 
Every  person  whose  business  it  is,  for  fee  or  reward,  to  prosecute  or  de- 
fend causes  in  any  court  of  record,  or  other  judicial  tribunal  of  the  Con" 
federate  States,  or  of  any  state,  or  give  advice  in  relation  to  causes  or 
matters  pending  therein,  shall  be  deemed  a  lawyer  within  the  meaning" 
of  this  act. 

XXIV.  Physicians,  surgeons  and  dentists,  actually  engaged  in  the* 
practice,  shall  pay  fifty  dollars.  Every  person  whose  business  it  is,  for 
fee  or  reward,  to  prescribe  remedies  or  perform  surgical  operations  for" 
the  cure  of  any  bodily  disease  or  ailing,  shall  be  deemed  a  physician, 
surgeon  or  dentist,  within  the  meaning  of  this  act,  as  the  case  may  be  1, 
and  the  provisions  of  paragraph  number  twenty-one  shall  not  extend  to' 
physicians  who  keep  on  hand  medicines  solely  for  the  purpose  of  making 
up  their  own  prescriptions  for  their  own  patients.  The  tax  upon  law- 
yers, physicians,  surgeons  and  dentists,  shall  be  deemed  a  tax  upon  the 
personal  privilege,  to  be  paid  by  each  individual  in  the  business  and 
without  regard  to  the  place  at  which  the  same  is  conducted :  provided, 
that  the  provisions  of  this  act  shall  not  apply  to  physicians  and  surgeons 
exclusively  engaged  in  the  confederate  service. 

XXY.  Confectioners  shall  pay  fifty  dollars-  a*nd  two  and-a-half  per 
centum  on  the  gross  amount  of  sales.  Every  person  who  sells  at  retail, 
confectionary,  sweet-meats,  comfits  or  other  confects,  in  any  building, 
shall  be  regarded  as  a  confectioner  under  this  act. 

Sec.  5.  That  every  person  registered  and  taxed  upon  the  gross- 
amount  of  sales  as  aforesaid,  shall  lj>e  required  on  the  first  day  of  July 
1863,  to  make  a  list  or  return  to  the  assessor  of  the  district,  of  the  gross- 
amount  of  such  sales  as  aforesaid,  viz  :•  from  the  passage  of  this  act  to- 
the  thirtieth  day  of  June  1863,  inclusive,,  and  at  the  end  of  every  three 
months,  or  within  twenty  days  thereafter,  after  the  said  first  day  of 
July  1863,  make  a  list  or  return  to  the'  assessor  of  the  district  of  the" 
2 


// 


10 

gross  amount  of  such  sales  made  as  aforesaid,  with  the  amount  of  tax 
which  has  accrued  or  should  accrue  thereon,  which  list  shall  have  an- 
nexed thereto  a  declaration  under  oath  or  affirmation,  in  form  or  man- 
ner as  may  be  prescribed  by  the  commissioner  of  taxes,  that  the  same  is 
true  and  correct,  and  shall,  within  such  time  as  the  collector  may  desig- 
nate, by  public  notice,  (which  time  shall  not  be  less  than  ten  nor  more 
than  thirty  days  from  the  date  of  such  notice,)  pay  to  the  collector  the 
amount  of  tax  thereupon,  as  aforesaid,  and  in  default  thereof,  shall  pay 
a  penalty  in  double  the  amount  of  the  tax. 

Sec.  6.  That  upon  the  salaries  of  all  salaried  persons,  serving  in  any 
capacity  whatever,  except  upon  the  salaries  of  persons  in  the  military 
or  naval  service,  there  shall  be  levied  and  collected  a  tax  of  one  per 
centum  on  the  gross  amount  of  such  salary,  Avhen  not  exceeding  fifteen 
hundred  dollars,  and  two  per  centum  upon  any  excess  over  that  amount, 
to  be  levied  and  collected  at  the  end  of  each  year,  in  the  manner  pre- 
scribed for  other  taxes  enumerated  in  this  act :  provided,  that  no  taxes 
shall  be  imposed  by  virtue  of  this  act  on  the  salary  of  any  person  re- 
ceiving a  salary  not  exceeding  one  thousand  dollars  per  annum,  or  at  a 
like  rate  for  another  period  of  time  longer  or  shorter. 

/J  Sec.  7.  That  the  secretary  of  the  treasury  shall  cause  to  be  assessed 
and  ascertained,  oh  the  first  day  of  January  next,  or  as  soon  thereafter 
as  practicable,  the  income  and  profits  derived  by  each  person,  joint 
stock  company  and  corporation,  from  every  occupation,  employment  or 
business,  whether  registered  or  not,  in  which  they  may  have  been  en- 
gaged, and  from  every  investment  of  labor,  skill,  property  or  money, 
and  the  income  and  profits  derived  from  any  source  whatever,  except 
salaries,  during  the  calendar  year  preceding  the  said  first  day  of  Jan- 
uary next ;  and  the  said  income  and  profits  shall  be  ascertained,. as- 
sessed and  taxed  in  the  manner  hereinafter  prescribed : 

I.  If  the  income  be  derived  from  the  rent  of  houses,  lands,  tenements, 
manufacturing  or  mining  establishments,  fixtures  and  machinery,  mills, 
springs  of  salt  or  oil,  or  veins  of  coal,  iron  or  other  minerals,  there  shall 
be  deducted  from  the  gross  amount  of  the  annual  rent  a  sum  sufficient 
for  the  necessary  annual  repairs,  not  exceeding  ten  per  centum  on  said 
rent,  except  that  the  rent  derived  from  houses  shall  be  subject  to  a  de- 
duction not  exceeding  five  per  centum  for  annual  repairs. 

II.  If  the  income  be  derived  from  any  manufacturing  or  mining  busi- 
ness, there  shall  be  deducted  from  the  gross  value  of  the  products  of  the 


11 

Y0ar — first,  the  rent  of  the  establishment  and  fixtures,  if  actually  rented 
and  not  owned  by  the  persons  prosecuting  the  business  ;  second,  the  cost 
of  the  labor  actually  hired  and  paid  for ;  third,  the  actual  cost  of  the 
raw  material  purchased  antLmanufactured  ;  fourth,  if  the  income  be  de- 
rived from  the  production  of  pig  metal  or  bloom  iron,  from  the  ore,  there 
shall  be  deducted  the  cost  of  labor,  food  and  necessary  repairs. 

III.  If  the  income  be  derived  from  navigating  enterprises,  there 
shall  be  deducted  from  the  gross  earnings,  including  the  value  of  freights 
on  goods  shipped  by  the  person  running  the  vessel,  the  hire  of  the  boat 
or  vessel,  if  not  owned  by  the  person  running  the  same,  or  if  owned  by 
him,  a  reasonable  allowance  for  the  wear  and  tear  of  the  same,  not  ex- 
ceeding ten  per  centum  per  annum,  and  also  the  cost  of  running  the 
boat  or  vessel. 

IV.  If  the  income  be  derived  by  the  taxpayer  from-  boat  or  ship 
building,  there  shall  be  deducted  from  the  gross  receipts  of  his  occupa- 
tion, including  the  value  of  the  boat  or  ship  when  finished,  if  built  for 
himself,  the  cost  of  the  labor  actually  hired  and  paid  by  himself,  and 
the  prime  cost  of  the  materials,  if  purchased  by  him. 

V.  If  the  income  be  derived  by  the  taxpayer,  from  the  sale  of  mer- 
chandise or  any  other  property,  real  or  personal,  there  shall  be  deducted 
from  the  gross  amount  of  sales  the  prime  cost  of  the  property  sold,  in- 
cluding the  cost  of  transportation,  salaries  of  clerks  actually  paid  and 
the  rent  of  the  buildings  employed  in  the  business,  if  hired  and  not 
owned  by  himself. 

VI.  If  the  income  be  derived  by  the  taxpayer  from  any  other  occu- 
pation, profession,  employment  or  business,  there  shall  be  deducted  from 
the  gross  amount  of  fees,  compensation,  profits,  earnings  or  commissions, 
the  salaries  of  clerics  actually  paid,  and  the  rent  of  the  office  or  other 
building  used  in  the  business,  if  hired  and  not  owned  by  himself,  the 
cost  of  labor  actually  paid,  and  not  owned  by  himself,  and  the  cost  of 
material  other  than  machinery  purchased  for  the  use  of  his  business,  or 
to  be  converted  into  some  other  form  in  the  course  of  his  business,  and 
in  the  case  of  mutual  insurance  companies  the  amount  of  losses  paid  by 
them  during  the  year.  The  income  derived  from  all  other  sources  shall 
be  subject  to  no  deduction  whatever,  nor  shall  foreigners  be  subject  to 
a  tax  upon  any  other  income  than  that  derived  from  property  owned,  or 
occupations  or  employments  pursued  by  them  within  the  Confederate 
States  ;  and  in  estimating  incomes  there  shall  be  included  the  interest, 
dividends,  profits  or  other  proceeds  of  money  or  credits  of  every  descrip- 


12 

tion,  on  which  such  interest,  dividends,  profits  or  other  proceeds  shall 
have  accrued  for  the  year,  whether  received  or  not,  and  the  value  of  the 
estimated  annual  rental  of  all  dwelling  houses,  buildings  or  building 
lots  in  cities,  towns  or  villages,  occupied  by  the  owners,  or  owned  and 
not  occupied  or  hired,  and  the  value  of  the  estimated  annualnire  of  all 
slaves,  not  engaged  on  plantations  or  farms,  and  not  employed  in  some 
business  or  occupations,  the  profits  of  which  are  taxed  as  income  under 
this  act.  When  the  income  shall  be  thus  ascertained,  all  of  those  which 
do  not  exceed  five  hundred  dollars  per  annum,  shall  be  exempt  from 
taxation.  On  all  incomes  received  during  the  year  over  five  hundred 
dollars,  and  not  exceeding  fifteen  hundred  dollars,  a  tax  of  five  per 
centum  shall  be  paid.  On  all  incomes  over  fifteen  hundred  dollars,  and 
less  than  three  thousand  dollars,  five  per  centum  shall  be  paid  on  the 
first  fifteen  hundred  dollars  and  ten  per  centum  on  all  excess.  On  all 
incomes  of  or  over  three  thousand  dollars,  and  less  than  five  thousand 
dollars,  a  tax  of  ten  per  centum  shall  be  paid.  On  all  incomes  of  [or] 
over  five  thousand  dollars,  and  less  than  ten  thousand  dollars,  a  tax  of 
twelve  and-a-half  per  centum  shall  be  paid ;  and  on  all  incomes  of  [or] 
over  ten  thousand  dollars,  a  tax  of  fifteen  per  centum  shall  be  paid.  All 
joint  stock  companies  and  corporations  shall  reserve  one-tenth  of  the 
annual  earnings  set  apart  for  dividend  and  reserved  fund,  to  be  paid  to 
the  collector  of  the  confederate  tax,  and  the  dividend  then  paid  to  the 
stockholder  shall  not  be  estimated  as  a  part  of  his  income  for  the  pur- 
poses of  this  act.  All  persons  shall  give  in  an  estimate  of  their  income 
and  profits  derived  from  any  other  source  whatever,  and  in  so  doing 
shall  first  state  the  gross  amount  of  their  receipts  as  individuals  or  mem- 
bers of  a  firm  or  partnership,  and  also  state  particularly  each  item  for 
which  a  deduction  is  to  be  made  and  the  amount  to  be  deducted  for  it : 
provided,  that  the  incomes  and  profits  upon  which  the  above  tax  is  to  be 
imposed,  shall  not  be  deemed  to  include  the  products  of  land,  which  are 
taxed  in  kind  as-  hereinafter  described :  provided  further,  that  in  case 
the  annual  earnings  of  said  joint  stock  companies  and  corporations  set 
apart  as  aforesaid,  shall  give  a  profit  of  more  than  ten  and  less  than 
twenty  per  centum  upon  their  capital  stock  paid  in,  one-eighth  of  said 
sum  so  set  apart  shall  be  paid  as  a  tax  to  the  collector  aforesaid,  and  in 
case  said  sum  so  set  apart  shall  give  a  profit  of  more  than  twenty  per 
centum  on  their  capital  stock  paid  in,  one-sixth  thereof  shall  be  re- 
served and  paid  as  aforesaid.  The  tax  levied  in  this  section  shall  be 
;paid  on  the  first  day  of  January  next,  and  on  the  first  day  of  January 
<9.f  .each  year  thereafter. 


13 

Sec.  8.  That  if  the  assessor  shall  be  dissatisfied  with  the  statement 
or  estimate  of  income  and  profits  derived  from  any  source  whatever, 
other  than  products  in  kind,  which  the  taxpayer  is  required  to  render, 
or  with  any  deduction  claimed  by  said  taxpayer,  he  shall  select  one 
disinterested  citizen  of  the  vicinage  as  a  referee,  and  the  taxpayer  shall 
select  another,  and  the  two  thus  selected  shall  call  in  a  third,  who  shall 
investigate  and  determine  the  facts  in  reference  to  said  estimates  and 
deductions,  and  fix  the  amount  on  income  and  profits  on  which  the  tax- 
payer shall  be  assessed,  and  a  certificate,  signed  by  a  majority  of  the 
referees,  shall  be  conclusive  as  to  the  amount  of  income  and  profits  on 
which  the  taxpayer  shall  be  assessed :  provided,  that  if  any  person 
shall  fail  or  refuse  to  render  the  statement  or  estimate  aforesaid,  or 
shall  fail  or  refuse  to  select  a  referee  as  aforesaid,  the  assessor  shall 
select  three  referees,  who  shall  fix  the  amount  of  income  and  profits  on 
which  the  taxpayer  shall  be  assessed,  from  the  best  evidence  they  can 
obtain,  and  a  certificate  signed  by  a  majority  of  said  referees,  shall  be 
conclusive  on  the  taxpayer:  and  provided  further,  that  in  any  case 
submitted  to  referees,  if  they,  or  a  majority  of  them,  shall  find  and  cer- 
tify that  the  statement  or  estimate  of  income  and  profits  rendered  by 
the  taxpayer  does  not  contain  more  than  four-fifths  of  the  true  and  real 
amount  of  his  taxable  income  and  profits,  then  the  tax  payer,  in  addition 
to  the  income  tax  on  the  true  amount  of  his  income  and  profits,  ascer- 
tained and  assessed  by  the  referees,  shall  pay  ten  per  centum  on  the 
amount  of  said  income  tax,  and, the  assessor  shall  be  entitled  to  one- 
fifth  of  said  additional  ten  per  centum  over  and  above  all  other  fees  and 
allowances :  and  provided  further,  that  the  assessor  may  administer 
oaths  to  referees,  the  tax  payer,' and  any  witness  before  the  referees,  in 
regard  to  said  estimate  and  any  deduction  claimed,  or  any  fact  in  refer- 
ence thereto,  in  such  form  as  the  secretary  of  the  treasury  may  pre- 
scribe. 

Sec.  9.  On  all  profits  made  by  and  person,  partnership  or  corpora- 
tion, during  the  year  eighteen  hundred  and  sixty-two,  by  the  purchase, 
within  the  Confederate  States,  and  sale  during  the  said  year,  of  any 
flour,  corn,  bacon,  pork,  oats,  hay,  rice,  salt  or  iron,  or  the  manufactures 
of  iron,  sugar,  molasses  made  of  cane,  leather,  woolen  cloths,  shoes, 
boots,  blankets  and  cotton  cloths,  a  tax  of  ten  per  centum  shall  be  levied 
and  collected,  to  be  paid  on  the  first  day  of  July  next :  provided  that 
the  tax.  imposed  by  this  section  shall  not  apply  to  purchases  and  sales 
made  in  the  due  course  of  the  regular  retail  business,  and  shall  not  con- 
tinue beyond  the  present  year. 


14 

Sec.  10.  That  each  farmer  and  planter  in  the  Confederate  States,, 
shall  pay  and  deliver  to  the  confederate  government,  of  the  products  of 
//  the  present  year,  one  tenth  of  the  wheat,  corn,  oats,  rye,  buckwheat  or 
rice,  Irish  potatoes,  and  of  the  cured  hay  and  fodder ;  also  one  tenth 
of  the  sugar,  molasses  made  of  cane,  or  of  sorghum,  where  more  than 
thirty  gallons  are  made,  cotton,  wool  and  tobacco ;  the  cotton  ginned 
and  packed  in  some  secure  manner,  and  tobacco  stripped  and  packed  in 
boxes;  the  cotton  to  be  delivered  by  him  on  or  before  the  first  day  of 
March,  and  the  tobacco  on  or  before  the  first  day  of  July,  next  after 
their  production.  Each  farmer  or  planter  shall  deliver  to  the  confede- 
rate government,  for  its  us,  one  tenth  of  the  peas,  beans  and  ground 
peas,  produced  and  gathered  by  him  during  the  present  year.  As  soon 
as  each  of  the  aforesaid  crops  are  made  ready  for  market,  the  tax  as- 
sessor, in  case  of  disagreement  between  him  and  the  taxpayer,  shall 
proceed  to  estimate  the  same,  in  the  following  manner :  The  assessor 
and  taxpayer  shall  each  select  a  disinterested  freeholder  from  the  vic- 
inage, who  may  call  in  a  third,  in  case  of  a  difference  of  opinion,  to 
settle  the  matter  in  dispute  ;  or  if  the  taxpayer  neglects  or  refuses  to 
select  one  such  freeholder,  the  said  assessor  shall  select  two,  who  shall 
proceed  to  assess  the  crops  as  herein  provided.  They  shall  ascertain 
the  amount  of  the  crops,  either  by  actual  measurement  or  by  computing 
the  contents  of  the  rooms  or  houses  in  which  they  are  held  ;  when  a 
correct  computation  is  practicable  by  such  a  method,  and  the  appraisors 
shall  then  estimate,  under  oath,  the  quantity  and  quality  of  said  crops, 
including  what  may  have  been  sold  or  consumed  by  the  producer,  prior 
to  said  estimates,  whether  gathered  or  not,  excepting  from  said  esti- 
mates such  portion  of  said  crops  as  may  be  necessary  to  raise  and  fat- 
ten the  hogs  of  such  farmer,  planter  or  gaazier,  for  pork  :  provided  that 
the  following  persons  shall  be  exempt  from  the  payment  of  the  tax  in- 
kind,  imposed  by  this  section,  viz  : 

I.  Each  head  of  a  family  not  worth  more  [than]  five  hundred  dollars. 

II.  Each  head  of  a  family  with  minor  children,  not  worth  more  than 
five  hundred  dollars  for  himself,  and  one  hundred  dollars  for  each  minor 
living  with  him,  and  five  hundred  dollars  in  addition  thereto  for  each 
minor  son  he  has  living  or  may  have  lost,  or  had  disabled  in  the  military 
or  naval  service. 


// 


III.  Each  officer,  soldier  or  seaman,  in  the  army  or  navy,  or  who  has 
5en  discharged 
thousand  dollars. 


been  discharged  therefrom  for  wounds  and  is  not  worth  more  than  one 


15 

IV.  Each  widow  of  any  officer,  soldier  or  seamen,  who  has  died  in 
the  military  or  naval  service,  the  widow  not  worth  more  than  one  thou- 
sand dollars  :  provided,  that  in  all  cases  where  the  farmer  or  planter  does 

IJ  not  produce  more  than  fifty  bushels  of  Irish  potatoes,  two  hundred 
bushels  of  corn,  or  twenty  bushels  of  peas  and  beans,  he  shall  not  be  sub- 
jeer  to  the  tax  in  kind  on  said  articles,  or  either  of  them  ;  and  the  forage 
derived  from  the  corn  plant,  shall  also  be  exempt  in  all  cases  where  the 
corn  is  not  taxed  in  kind  ;  neither  shall  any  farmer  or  planter,  who  does 

If  not  produce  more  than  ten  pounds  of  wool,  or  more  than  fifteen  pounds 
of  ginned  cotton  for  each  member  of  the  family,  be  subject  to  said  tax  in 
kind.  The  tax  assessor,  after  allowing  the  exemptions  authorized  in  this 
section,  shall  assess  the  value  of  the  portion  of  said  crops  to  which  the 
government  is  entitled,  and  shall  give  a  written  statement  of  this  es- 
timate to  the  collector,  and  a  copy  of  the  same  to  the  producer.  The 
said  producer  shall  be  required  to  deliver  the  wheat,  corn,  oats,  rye, 
buckwheat,  rice,  peas,  beans,  cured  hay  and  fodder,  sugar,  molasses  of 
cane  or  sorghum,  wool,  thus  to  be  paid  as  a  tithe  in  kind,  after  they 
have  been  estimated  as  aforesaid,  in  such  form  and  ordinary  marketable 
condition  as  may  be  usual  in  the  section  in  which  they. are  to  be  deliv- 
ered, within  thirty  days  from  the  date  of  notice  given  by  the  agent  of 
collection  that  he  is  ready  to  receive  such  produce,  (except  cotton  and 
tobacco  shall  be  delivered  in  the  manner  and  at  the  times  hereinbefore 
provided,)  at  some  depot  not  more  than  twelve  miles  from  the  place  of 
production,  and  if  not  delivered- by  the  times  and  in  the  order  stated, 
he  shall  be  liable  to  pay  five  times  the  estimated  value  of  the  portion 
aforesaid,  to  be  collected  by  the  tax  collector  as  hereinafter  prescribed : 
provided  the  post  quartermasters  may  direct  such  delivery  to  be  made 
at  any  time  within  five  months  after  the  date  of  said  estimates,  under 
the  sanction  of  the  penalty  aforesaid,  and  that  producers  shall  be  paid  the 
expenses  of  the  transportation  of  their  tithes  at  the  usual  rates  of  com- 
pensation paid  by  the  government  in  the  state  in  wdiich  the, delivery  is 
made.  Such  delivery,  when  required  to  be  made  of  grain  in  bushels, 
shall  be  made  in  bushels  according  to  the  government  standard  of 
weight  per  bushel :  provided  that  the  government  shall  be  bound  to  fur- 
nish to  the  producer  sacks  for  the  delivery  of  such  articles  of  grain  as 
require  to  be  put  in  sacks  for  transportation,  and  shall  allow  to  the  pro- 
ducers of  molasses  the  cost  of  the  barrels  containing  the  same.  The 
said  estimates  shall  be  conclusive  evidence  of  the  amount  in  money  of 
the  tax  due  by  the  producer  to  the  government,  and  the  collector  is 
hereby  authorized  to  proceed  to  collect  the  same  by  issuing  a  warrant 


16 

of  distress  from  his  office,  under  his  signature,  in  the  nature  of  a  writ 
c.f  fieri  facias,  and  by  virtue  of  the  same  to  seize  and  sell  any  personal' 
property  on  the  premises  of  the  taxpayer  or  elsewhere,  belonging  to- 
him,  or  so  much  thereof  as  may  be  necessary  for  the  purpose  of  paying- 
the  tax,  and  the  increase  aforesaid  and  costs ;  and  said  sale  shall  be 
made  in  the  manner  and  form,  and  after  the  notice  required  by  the  laws 
of  the  several  states,  for  judicial  sales  of  personal  property ;  and  the 
said  warrant  of  distress  may  be  executed  by  the  tax  collector,  or  any 
deputy  appointed  by  him  for  that  purpose,  and  the.  deputy  executing 
the  warrant  shall  be  entitled  to  the  same  fees  as  are  allowed  in  the  re- 
spective states,  to  sheriffs  executing  writs  of  fieri  facias ;  said  fees-  to 
be  paid  as  cost,  by  the  taxpayer :  provided,  that  in  all  cases  where  the 
assessor  and  taxpayer  agree  on  the  assessment  of  the  crops,,  and  the 
value  of  the  portion  thereof  to  which  the  government  is  entitled',  no 
other  assessment  shall  be  necessary ;  but  the  estimate  agreed  on  shall 
be  reduced  to  writing,  and  signed  by  the  assessor  and  taxpayer,  and 
have  the  same  force  and  effect  as  the  assessment  and  estimate  of  disin- 
terested freeholders,  hereinbefore  mentioned ;  and  two  copies  ©f  such 
assessment  and  estimate,  thus  agreed  on  and  assigned  as  aforesaid,  shall 
be  made,  and  one  delivered  to  the  producer,  and  the  other  to  the  col- 
lector :  and  provided  further,  that  the  assessor  is  hereby  authorized  to* 

'  administer  oaths  to  the  taxpayer  and  to  witness  in  regard  to  any  item  of 
the  estimates  herein  required  to  be  made :  and  provided  further,  when 
agricultural  produce  in  kind  is  paid  for  taxes,  if  payment  be  made  by 
a  tenant,  who  is  bound  to  pay  his  rent  in  kind,  the  tenth  part  of  said 
rent  in  kind  shall  be  paid  in  kind  by  the  tenant  to  the  government,, 
as  and  for  the  tax  of  the  lessor  on  said  rent.;  and  the  receipt  of  the 
government  officer  shall  release  the  lessor  from  all  obligation  to  include 
such  rent  in  kind  in  his  statement  of  income  ;  and  discharge  the  tenant 
from   so  much  of  his  rent  to  the  lessor.    ■ 

Sec.  11.  That  every  farmer,  planter  or  grazier,  or  other  person  who 
slaughters  hogs,  shall  exhibit  to  the  assessor  on  or  about  the  first  of 
March  1864,  an  account  of  all  the  hogs  he  may  have  slaughtered  since 
the  passage  of  this  act,  and  before  that  time.  After  the  delivery  of  this 
estimate  to  the  post  quartermaster  hereinafter  mentioned,  by  the  asses- 
sor, the  Sfid  farmer,  planter,  grazier,  or  other  person  who  slaughters 
hogs,  shall  deliver  an  equivalent  for  one-tenth  of  the  same  in  cured 
bacon,  at  the  rate  of  sixty  pounds  of  bacon  to  the  one  hundred  weight 
of  pork.     That  on  the  first  of  November  1863,  and  each  year  thereafter, 

fi   an -estimate  shall  be  made;  as  hereinbefore  provided,  of  the  value  of  all 


17 

neat  cattle,  horses,  mules  not  used  in  cultivation,  and  asses  owned  by 
each  person  in  the  Confederate  States,  and  upon  such  value  the  said 
owner  shall  be  taxed  one  per  centum,  to  be  paid  on  the  first  day  of  Jan- 
uary next  ensuing.  If  the  grazier,  planter  or  farmer  shall  have  sold 
beeves  since  the  passage  of  this  act,  and  prior  to  the  first  day  of  No- 
vember, the  gros?  proceeds  of  such  sales  shall  be  estimated  and  taxed 
as  income,  after  deducting  therefrom  the  money  actually  paid  for  the 
purchase  of  such  beeves,  if  they  have  been  actually  purchased,  and  the 
value  of  the  corn  or  peas  consumed  by  them.  The  estimate  of  these 
items  shall  be  made,  in  case  of  disagreement  between  the  assessor  and 
taxpayer,  as  herein  provided  in  other  cases  of  income  tax :  provided, 
that  no  farmer,  planter  or  grazier,  or  other  person,  who  shall  not 
slaughter  more  than  two  hundred  and  fifty  pounds  of  net  pork  during 
any  year,  shall  be  subject  to  the  bacon  tithe  imposed  by  this  section  ; 
and  every  officer,  soldier  or  seaman,  in  the  military  or  naval  service, 
or  who  may  have  been  discharged  therefrom  on  account  of  wounds,  or 
physical  disability,  and  any  widow  of  such  officer,  soldier  or  seaman,  or' 
any  head  of  a  family  who  does  not  own  more  than  two  cows  and  calves, 
shall  be  exempt  from  the  tax  imposed  by  this  section  on  neat  cattle. 

Sec.  12.  That  the  secretary  of  war  shall  divide  the  service  of  the' 
quartermaster's  department  into  two  branches — one  herein  denominated 
post  quartermasters,  for  the  collection  of  the  articles  paid  for  taxes  in 
kind,  and  the  other  for  distribution  to  the  proper  points  for  supplying 
the  army,  and  for  delivering  cotton  and  tobacco  to  the  agents  of  the 
secretary  of  the  treasury.  The  tax  assessor  shall  transfer  the  estimate 
of  articles  due  from  each  person  by  way  of  a  tax  in  kind,  to  the  duly 
authorized  post  quartermaster,  taking  from  the  said  quartermaster  a 
receipt,  which  shall  be  filed  as  a  voucher  with  the  chief  collector  in  set- 
tling his  account,  and  a  copy  of  this  receipt  shall  be  furnished  by  the 
chief  collector  to  the  auditor  settling  the  post  quartermaster's  account 
as  a  charge  against  him.  The  post  quartermaster  receiving  the  estimate 
shall  collect  from  the  taxpayer  the  articles  which  it  specifies,  and  which 
he  is  bound  to  pay  and  deliver  as  a  tax  to  the  confederate  government. 
The  post  quartermaster  shall  be  liable  for  the  safe  custody  of  the  articles 
placed  in  his  care,  and  shall  account  for  the  same  by  showing  that  after 
proper  deductions  from  unavoidable  loss,  the  residue  has  been  delivered 
to  the  distributing  agents  as  evidenced  by  their  receipts.  The  said  post 
quartermasters  shall  also  state  the  accounts  of  the  quartermasters  re- 
ceiving from  him  the  articles  delivered  in  payment  of  taxes  in  kind  at 
his  depot,  and  make  a  monthly  report  of  the  game  to  such  officer  as  the 
3 


18 

secretary  of  war  may  designate :  provided,  that. in  case  the  post  quarter- 
master shall  be  unable  to  collect  the  tax  in  kind  specified  in  the  esti- 
mate delivered  to  him  as  aforesaid,  be  shall  deliver  to  the  district  tax 
collector  said  estimate  as  a  basis  for  the  distress  warrant  authorized  to 
be  issued,  and  take  a  receipt  therefor,  and  forward  the  same  to  the  chief 
tax  collector  as  a  credit  in  the  statement  of  the  accounts  of  said  post 
quartermaster :  provided  that  any  partial  payment  of  said  tax  in  kind 
shall  be  endorsed  on  said  estimate  before  delivering  the  same  to  the  dis- 
trict tax  collector  as  aforesaid,  and  the  receipt  given  to  him  therefor  by 
the  district  tax  collector,  shall  specify  said  partial  payment.  When 
the  articles  thus  collected,  through  the  nayment  of  taxes  in  kind,  have 
been  received  at  the  depot  as  aforesaid,  they  shall  be  distributed  to  the 
agents  of  the  secretary  of  the  treasury,  if  they  consist  of  cotton  or 
tobacco,  or  if  they  be  suitable  for  forage  or  subsistence,  to  such  places 
and  in  such  manner  as  the  secretary  of  war  may  prescribe.  The  ayooI 
collected  under  this  act  shall  be  retained  by  the  quartermaster's  de- 
partment as  supplies.  Should  the  secretary  of  war  find  that  some  of 
the  agricultural  produce  thus  paid  in  and  suitable  for  forage  and  subsis- 
tance,  has  been  or  will  be  deposited  in  places  where  it  cannot  be  used 
either  directly  or  indirectly  for  these  purposes,  he  shall  cause  the  same 
to  be  sold  in  such  manner  as  he  may  prescribe,  and 'the  proceeds  of 
such  sale  shall  be  paid  into  the  treasury  of  the  Confederate  States. 
Should,  however,  the  secretary  of  war  notify  the  secretary  of  the  trea- 
sury that  it  would  be  impracticable  for  him  to  collect  or  use  the  articles 
taxed  in  kind,  or  any  of  them  to  be  received  in  certain  districts  or  lo- 
calities, then  the  secretary  of  the  treasury  shall  proceed  to  collect  in 
said  district  or  locality  the  money  value  of  said  articles  specified  in  said 
estimate  and  not  required  in  kind,  and  said  money  value  shall  be  due 
on  the  first  day  of  January  in  each  and  every  year,  and  be  collected  as 
soon  thereafter  as  practicable ;  and  where  in  districts  heretofore,  or 
which  may  herereafter  be  ascertained  to  be  so  impracticable,  quarter- 
masters or  commissaries  serving  with  troops  in  the  field,  shall  have  col- 
lected or  may  hereafter  collect  from  producers  any  portion  of  their  tax 
in  kind,  the  receipts  of  such  officers  shall  be  held  good  to  the  producers 
against  the  collection  of  the  money  value  of  their  tax,  to  the  extent 
and  value  of  such  portions  as  may  have  been  or  may  be  hereafter  col- 
lected. And  where  assessments  in  practicable  localities  have  been  made 
and  transferred  to  the  post  quartermasters,  and  transportation  is  diffi- 
cult to  be  obtained,  the  supply  of  grain  sacks  insufficient,  or  the  amount 
of  produce  receivable  is  too  small  to  justify  the  expenses  of  collection, 


19 

post  quartermasters,  with  the  approval  of  the  superior  officers,  shall  be 
authorized  to  transfer  the  estimates  to  district  collectors,  to  be  collected 
in  their  money  value  only. 

Sec.  13.  That  the  assessors^  whose  duty  it  is  under  said  act  to  esti- 
mate the  taxes  in  kind,  shall  be  appointed  by  the  secretary  of  war,  and 
their  duties  shall  be  the  same,  and  the  duties  shall  be  executed  in  the 
same  manner  as  is  prescribed  by  sections  ten,  eleven  and  twelve  of  this 
act,  in  reference  to  the  estimates  and  assessment  of  taxes  in  kind  on; 
agricultural  products  and  slaughtered  hogs;  and  there  may  be  one  asses- 
sor appointed  for  each  practicable  tax  district,  and  he  shall  take  the  oath 
as  assessor  of  taxes  in  kind,  prescribed  by  section  five  of  the  act  for 
the  assessment  and  collection  of  taxes,  approved  May  1,  1863,  which 
oath  shall  be  delivered  to  such  officer  as  the  secretary  of  war  may  de- 
signate. And  the  assessors  of  taxes  in  kind  shall  be  separate  and  dis- 
tinct from  the  assessors  of  mOney  tax,  and  shall  be  subject  to  the  ex- 
clusive direction  and^control  of  the  war/ department,  and  shall  receive 
the  same  compensation,  for  such  time  as  they  may  be  employed,  as  is 
allowed  to  other  agents  of  the  quartermaster's  department. 

Sec.  14.  That  the  estimates  of  incomes  and  profits,  other  than  those 
payable  in  kind,  and  the  statements  or  bills  for  the  amount  of  the  spe- 
cific tax  on  occupations,  employments,  business  and  professions,  and  of 
taxes  on  gross  sales  shall  be  delivered  by  the  assessor  to  the  collector 
of  the  district,  who  shall  give  him  a  receipt  for  the  same,  and  the  said 
assessor  shall  file  his  receipt  with  the  chief  tax  collector  of  the  state, 
and  the  collector  of  the  district  holding  said  estimates,  statements  or 
bills,  shall  proceed  to  collect  the  same  from  the  taxpayer.  The  money 
thus  collected  shall  be  paid  to  the  chief  taxcollector  of  the  state,  and 
the  estimates,  statements  or  bills  aforesaid,  shall  be  arranged  by  the 
assessor,  and  general  lists  shall  be  made  from  them  in  the  same  manner 
and  fOr  the  same  purposes  designated  by  section  thirteen  of  the  assess- 
ment act. 

Sec.  15.  That  every  person  who,  as  trustee,  guardian,  tutor,  curator 
or' committee,  executor  or  administrator,  or  as  agent,  attorney  in  fact, 
or  factor  of  any  person  or  persons,  whether  residing  in  the  Confederate 
States  or  not,  and  every  receiver  in  chancery,  clerk,  register,  or  other 
officer  of  any  court,  shall  be  answerable  for  the  doing  of  all  such  acts, 
matters  and  things  as  shall  be  required  to  be  done  in  order  to  the  assess- 
ment of  the  money,  property,  products  and  income  under  their  control 
and  the  payment  of  taxes  thereon,  and  shall  be  indemnified  against  all 


and  every  person  for  alLpayments  on  account  of  the  taxes  herein  speci- 
fied, and  shall  be  responsible  for  all  taxes  due  from  the  estates,  income, 
money  or  property  in  their  possession  or  under  their  control. 

Sec.  16.  The  income  and  moneys  of  hospitals,  asylums,  churches, 
schools  and  colleges  shall  be  exempt  from  taxation  under  the  provisions 
of  this  act. 

Sec.  17.  That  the  secretary  of  the  treasury  be  and  he  is  hereby  au- 
thorized to  make  all  rules  and  regulations  necessary  to  the  operations  of 
this  act  and  not  inconsistent  herewith.    • 

Sic.  18.  This  act  shall  be  in  force  for  two  years  after  the  expiration 
of  the  present  year,  and  the  taxes  herein  imposed  for  the  present  year 
shall  belevied  and  collected  each  year  thereafter  in  the  manner  and 
form  herein  prescribed,  and  for  the  said  time  of  two  years,  unless  this 
act  shall  be  sooner  repealed. 

Approved  February  17,  1864.  | 

A  true  copy. 

J.  M.  Matthews, 

Law  Clerk  Dep.  Jus. 


jAn  act  to  levy  additional  taxes  for  the  common  defence  and  support  of 

the  government. 

The  congress  of  the  Confederate  States  of  America  do  enact,  That 
dn  addition  to  the  taxes  levied  by  the  act  to  lay  taxes  for  the  common 
.defence  and  to  carry  on  the  government  of  the  Confederate  States,  ap- 
proved twenty-fourth  of  April  1863,  there  shall  be  levied  from  the  pas- 
sage of  this  act,  on  the  subjects  of  taxation  hereafter  mentioned,  and 
collected  from  every  person,  copartnership,  association  or  corporation 
liable  thereto,  taxes  as  follows,  to  wit : 

//  I.  Upon  the  value  of  property,  real,  personal  and  mixed,  of  every 
kind  and  description,  not  hereinafter  exempted  or  taxed  at  a  different 
rate,  five  per  centum :  provided,  that  from  this  tax  on  the  value  of  pro- 
perty employed  in  agriculture  shall  be  deducted  the  value  of  the  tax  in 
kind  derived  therefrom,  as  assessed  under  the  law  imposing  it,  and  de- 
livered to  the  government:  provided,  that  no  credit  shall  be  allowed 
beyond  five  per  centum. 


21 

it  II.  On  the  value  of  gold  and  silver  wares  and  plate,  jewels,  jewelry 
and  watches,  ten  per  centum. 

III.  The  value  of  property  taxed  under  this  section  shall  be  assessed 
on  the  basis  of  the  market  value  of  the  same,  or  similar  property  in  the 
neighborhood  where  assessed  in  the  year  1860,  except  in  cases  where 
land,  slaves,  cotton  or  tobacco  have  been  purchased  since  the  first  day 
of  January  1862,  in  which  case  the  said  land,  slaves,  cotton  and  tobacco 
so  purchased,  shall  be  assessed  at  the  price  actually  paid  for  the 
same  by  the  owner. 

n  Sec.  2.  On  the  value  of  all  shares  or  interests  held  in  any  bank, 
banking  company  or  association,  canal,  navigation,  importing  and  ex- 
porting, insurance,  manufacturing,  telegraph,  express,  railroad  and  dry 
dock  companies,  and  all  other  joint  stock  companies  of  every  kind, 
whether  incorporated  or  not,  five  per  centum. 

The  value  of  property  taxed  under  this  section  shall  be  assessed  upon 
the  basis  of  the  market  value  of  said  property  in  the  neighborhood 
where  assessed,  in  such  currency  as  may  be  in  general  use  there  in  the 
purchase  and  sale  of  such  property  at  the  time  of  assessment. 

Sec.  3.  I.  Upon  the  amount  of  all  gold  and  silver  coin,  gold  dust, 
gold  or  silver  bullion,  whether  held  by  banks  or  other  corporations 
or  individuals,  five  per  centum ;  and  upon  all  moneys  held  abroad,  or 
upon  the  amount  of  all  bills  of  exchange,  drawn  therefor  on  foreign 
countries,  a  tax  of  five  per  centum ;  such  tax  upon  money  abroad  to  be 
assessed  and  collected  according  to  the  value  thereof  at  the  place  where 
the  tax  is  paid. 

Jj  II.  Upon  the  amount  of  all  solvent  credits,  and  of  all  bank  hills,  and 
all  other  paper  issued  as  currency,  exclusive  of  non-interest  bearing 
confederate  treasury  notes,  and  not  employed  in  a  registered  business, 
the  income  derived  from  which  is  taxed  five  per  centum. 

Sec.  4.  Upon  prqfits  made  in  trade  and  business,  as  follows : 

I.  On  all  profits  made  by  buying  and  selling  spirituous  liquors, 
flour,  wheat,  corn,  rice,  sugar,  molasses  or  syrup,  salt,  bacon,  pork, 
hogs,  beef  or  beef  cattle,  sheep,  oats,  hay,  fodder,  raw  hides,  leather, 
horses,  mules,  boots,  shoes,  cotton  yarns,  wool,  woollen,  cotton  or  mixed 
cloths,  hats,  wagons,  harness,  coal,  iron,  steel  or  nails,  at  any  time  be- 
tween the  first  of  January  1863  and  the  first  of  January  1865,  ten  per 
centum,  in  addition  to  the  tax  on  such  profits  as  income  under  the  act 


•  ^2 

to  lay  taxes  for  the  common  defence  and  carry  on  the  government  of 
the  Confederate  States,  approved  April  24th,  1863. 

II.  On  all  profits  made  by  buying  and  selling  money,  gold,  silver, 
foreign  exchange,  stocks,  notes,  de*bts,  credits,  or  obligations  of  any 
kind,  and  any  merchandise,  property  or  effects  of  any  kind  not  enumera- 
ted in  the  preceding  paragraph,  between  the  times  named  therein,  ten 
per  centum,  in  addition  to  the  tax  on  such  profits  as  income,  under  the 
act  aforesaid.' 

III.  On  the  amount  of  profits  exceeding  twenty-five,  per  centum, 
made  during  either  of  the  years  1863  and  1864  by  any  bank  or  banking- 
company,  insurance,  canal,  navigation,  importing  and  exporting,  tele- 
graph, express,  railroad,  manufacturing,  dry  dock,  or  other  joint  stock 
company  of  any  description,  whether  incorporated  or  not,  twenty-five 
per  centum  on  such  excess. 

Sec.  5.  The  following  exemptions  from  taxation  under  this  act  shall 
be  allowed,  to  wit : 

I.  Property  of  each  head  of  a  family  to  the  value  of  five  hundred 
dollars ;  and  for  each  minor  child  of  the  family  to  the  further  value  of 
one  hundred  dollars ;  and  for  each  son  actually  engaged  in  the  army  or 
navy,  or  who  has  died  or  been  killed  in  the  military  or  naval  service, 
and  who  was  a  member  of  the  family  when  he  entered  the  service,  to 
the  further  value  of  five  hundred  dollars. 

II.  Property  of  the  widow  of  any  officer,  soldier,  sailor  or  marine, 
who  may  have  died  or  been  killed  in  the i  military  or  naval  service,  or 
where  there  is  no  widow,  then  of  the  family,  being  minor  children,  to 
the  value  of  one  thousand  dollars. 

III.  Property  of  every  officer,  soldier,  sailor  or  marine,  actually  en- 
gaged in  the  military  or  naval  service,  or  of  such  as  have  been  disabled 
in  such  service,  to  the  value  of  one  thousand  dollars :  provided  that  the 
above  exemptions  shall  not  apply  to  any  person  whose  property,  exclu- 
sive of  household  furniture,  shall  be  assessed  at  a  value  exceeding  one' 
thousand  dollars. 

IV.  That  where  property  has  been  injured  or  destroyed  by  the  enemy, 
or  the  owner  thereof  has  been  temporarily  deprived  of  the  use  or  occu- 
pancy thereof,  or  of  the  means  of  cultivating  the  same,  by  reason  of 
the  presence  or  proximity  of  the  enemy,  the  assessment  on  such  pro- 
perty may  be  reduced  in  proportion  to  the  damage  sustained   by  the 


23 

owner,  or  the  tax  assessed  thereon  maybe  reduced  in  the  same  ratio  by 
the  district  collector,  on  satisfactory  evidence  submitted  to  him  by  the 
owner  or  assessor. 

Sec.  6.  That  the  taxes  on  property  laid  for  the  year  18G4  shall  be 
assessed  as  on  the  day  of  the  passage  of  this  act,  and  be  due  and  col- 
lected on  the  first  day  of  June  next,*or  as  soon  cfter  as  practicable,  al- 
lowing an  extension  of  ninety  days  west  of  the  Mississippi  river.  The 
additional  taxes  on  incomes  or  profits  for  the  year  1863,  levied  by  this 
act,  shall  be  assessed  and  collected  forthwith ;  and  the  taxes  on  incomes 
or  profits  for  the  year  1864  shairbe  assessed  and  collected  according  to 
the  provisions  of  the  tax  and  assessment  acts  of  1868. 

Sec.  7.  So  much  of  the  tax  act  of  the  twenty-fourth  day  of  April 
1863  as  levies  a  tax  on  incomes  derived  from  property  or  effects  on  the 
amount  or  value  of  which  a  tax  is  levied  by  this  act,  and  also  the  first 
section  of  said  act,  are  suspended  for  the  year  1864,  and  no  estimated  \( 
rent,  hire  or  interest  on  property  or  credits  herein  taxed  ad  valorem, 
shall  be  assessed  or  taxed  as  incomes,  under  the  tax  act  of  1863. 

Sec.  8.  That  the  tax  imposed  by  this  act  on  bonds  of  the  Confederate 
States  heretofore  issued,  shall  in  no  case  exceed  the  interest  on  the 
same,  and  such  bonds,  when  held  by  or  for  minors  or  lunatics,  shall  be 
exempt  from  the  tax  in  all  cases  where  the  interest  on  the  same  shall 
not  exceed  one  thousand  dollars. 

Approved  February  17,  1864. 

A  true  copy. 

James  M.  Matthews, 

Late  Clerk  Dep.  Jits. 


CURRENCY   LA.W. 


An  act  to  reduce  the  currency  and  to  authorize  the  issue  of  new  notes' 

and  bonds. 

The  congress  of  the  Confederate  States  of  America  do  enact,  That 
ihe  holders  of  all  treasury  notes,  above  the  denomination  of  five  dollars, 
noffbearing  interest,  shall  he  allowed  until  the  first  day  of  April  1864, 
east  of  the  Mississippi  river,  and  until  the  first  day  of  July  1864,  west 
of  the  Mississippi  river,  to  fund  the  same,  and  until  the  periods  and  at 
the  places  stated,  the  holders  of  all  such  treasury  notes  shall  be  allowed 
to  fund  the  same  in  registered  bonds,  payable  twenty  years  after  their 
date,  bearing  interest  at  the  rate  of  four  per  centum  per  annum,  pay- 
able on  the  first  day  of  January  and  July  of  each  year. 

Sec.  2.  The  secretary  of  the  treasury  is  hereby  authorized  to  issue  the 
bonds  required  for  the  funding  provided  for  in  the  preceding  section,  and 
until  the  bonds  can  be  prepared  he  may  issue  certificates  to  answer  the 
purpose.  Such  bonds  and  certificates  shall  be  receivable  without  interest 
in  payment  of  all  government  dues  payable  in  the  year  1864,  except 
export  and  import  duties. 

Sec.  3.  That  all  treasury  notes -of  the  denomination  of  one  hundred 
dollars,  not  bearing  interest,  which  shall  not  be  presented  for  funding 
under  the  provisions  of  the  first  section  of  this  act,  shall,  from  and  after 
the  first  day  of  April  1864,  east  of  the  Mississippi  river,  and  the  first 
day  of  July  1864  west  of  the  Mississippi  river,  cease  to  be  receivable 
in  the  payment  of  public  dues ;  and  said  notes,  if  not  so  presented  at 
that  time  sh^l,  in  addition  to  the  tax  of  thirty-three  and  one-third  cents 
%  imposed  in  the  fourth  section  of  this  act,  be  subject  to  a- tax  of  ten  per 
centum  per  month  until  so  presented,  which  taxes  shall  attach  to  said 
notes  wherever  circulated,  and  shall  be  deducted  from  the  face  of  said 
notes  whenever  presented  for  payment  or  for  funding,  and  said  notes 
shall  not  be  exchangeable  for  the  new  issue  of  treasury  notes  provided 
for  in  this  act,  ' 


m 

Sec.  4.  That  on  all  said  treasury  notes  not  funded  or  used  in  pay- 
ment of  taxes  at  the  dates  and  places  prescribed  in  the  first  section  of 
this  act,  there  shall  be  levied  at  said  dates  and  places  a  tax  of  thirty- 
three  and  one-third  cents  for  every  dollar  promised  on  the  face  of  said 
notes.  Said  tax  shall  attach  to  said  notes  wherever  circulated,  and 
shall  be  collected  by  deducting  the  same  at  the  treasury,  its  depositories, 
and  by  the  tax  collectors,  and  by  all  government  officers  receiving  the 
same,  whenever  presented  for  payment,  or  for  funding,  or  in  payment 
of  government  dues,  or  for  postage,  or  in  exchange  for  new  notes  a3 
hereinafter  provided;  and  said  treasury  notes  shall  be  fundable  in  bonds, 
as  provided  in  the  first  section  of  this  act,  until  the  first  day  of  January 
1865,  at  the  rate  of  sixty-six  and  two-third  cents  on  the  dollar. 

And  it  shall  be  the  duty  of  the  secretary  of  the  treasury  at  any  time 
between  the  first  April  east,  and  the  first  July  1864  west  of  the  Missis- 
sippi river,  and  the  first  January  1865,. to  substitute  and  exchange  new 
treasury  notes  for  the  same,  at  the  rate  of  sixty-six  and  two-third 
cents  on  the  dollar  :  provided,  that  notes  of  the  denomination  of  one 
hundred  dollars  shall  not  be  entitled  to  the  privilege  of  said  exchange : 
provided  further,,  that  the  right  to  fund  any  of  said  treasury  notes  after 
the  first  day  of  January  1865,  is  hereby  taken  away :  and  provided 
further,  that  upon  all  such  treasury  notes  which  may  remain  outstanding 
on  the  first  January  1865,  and  which  may  not  be  exchanged  for  new 
treasury  notes  as  herein  provided,  a  tax  of  one  hundred  per  centum  is 
hereby  imposed. 

Sec.  5.  That  after  the  first  day  of  April'  next,  all  authority  heretofore 
given  to  the  secretary  of  the  treasury  to  issue  treasury  notes,  shall  bo 
and  is  hereby  revoked:  provided,  the  secretary  of  the  treasury  may 
after  that  time  issue  new  treasury  notes,  in  such  form  as  he  may  pre- 
scribe, payable  two  years  after  the  ratification  of  a  treaty  of  peace  with 
the  United  'States,  said  new  issues  to  be  receivable  in  payment  of  all 
public  dues  except  export  and  import  duties,  and  to  be  issued  in  ex- 
change for  old  notes,  at  the  rate  of  two  dollars. of  the  new  for  three  dol- 
lars of  the  old  issues,  whether  said  old  notes  be  surrendered  for  exchange 
by  the  holders. thereof,  or  be  received  into  the  treasury  under  the  pro- 
visions of  this  act ;  and  the  holders  of  the  new  notes  or  of  the  old  notes, 
except  those  of  the  denomination  of  one  hundred  dollars,  after  they  are 
reduced  to  sixty-six  and  two-third  cents  on  the  dollar,  by  the  tax  afore- 
said, may  convert  the  same  into  call  certificates,  bearing  inleresl  at  the 
rate  of  four  per  centum  per  annum,  and  payable  two  years  after  tho 
4 


26 

ratification  of  a  treaty  of  peace  with  the  United  States,  unless  sooner 
converted  into  new  notes. 

Sec.  6.  That  to  pay  the  expenses  of  the  government  not  otherwise 
provided  for,  the  secretary  of  the  treasury  is  hereby  authorized  to  issue 
six  per  centum  bonds,  to  an  amount  not  exceeding  five  hundred  millions 
of  dollars,  the  principal  and  interest  whereof  shall  be  free  from  tax- 
ation, and  for  the  payment  of  the  interest  thereon  the  entire  net  re- 
ceipts of  any  export  duty  hereafter  laid  on  the  value  of  all  cotton,  to- 
bacco and  naval  stores  which  shall  be  exported  from  the  Confederate 
States,  and  the  net  proceeds  of  the  import  duties  now  laid,  or  so  much 
thereof  as  may  be  necessary  to  pay  annually  the  interest,  are  hereby 
specially  pledged :  provided  that  the  duties  now  laid  upon  imports  and 
hereby  pledged,  shall  hereafter  be  paid  in  specie,  or  in  sterling  exchange, 
or  in  the  coupons  of  said  bonds. 

Sec.  7.  That  the  secretary  of  the  treasury  is  hereby  authorized,  from 
time  to  time,  as  the  wants  of  the  treasury  may  require  it,  to  sell  or 
hypothecate  for  treasury  notes  said  bonds,  or  any  part  thereof,  upon  the 
best  terms  he  can,  so  as  to  meet  appropriations  by  congress,  and  at  the 
same  time  reduce  and  restrict  the  amount  of  the^  circulation  in  treasury 
notes  within  reasonable  and  safe  limits. 

Sec.  8.  The  bonds  authorized  by  the  sixth  section  of  this  act  may  be 
either  registered  or  coupon  bonds,  as  the  parties  taking  them  may  elect, 
and  they  may  be  exchanged  far  each  other  under  such  regulations  a& 
the  secretary  of  the  treasury  may  prescribe.  They  shall  be  for  one 
hundred  dollars,  or  some  multiple  of  one  hundred  dollars,  and  shall,  to- 
gether with  the  coupons  thereto  attached,  be  in  such  form  and  of  such 
authentication  as  the  secretary  of  the  treasury  may  prescribe.  The 
interest  shall  be  payable  half  yearly  on  the  first  January  and  July  in 
each  year — the  principal  shall  be  payable  not  less  than  thirty  years 
from  their  date. 

Sec.  9.  All  call  certificates  shall  be  fundable,  and  shall  be  taxed  in 
all  respects  as  is  provided  for  the  treasury  notes  into  which  they  are 
convertible.  If  not  converted  before  the  time  fixed  for  taxing  the 
treasury  notes,  such  certificates  shall,  from  that  time,  bear  interest  upon 
only  sixty-six  and  two-third  cents  for  every  dollar  promised  upon  their 
face,  and  shall  be  redeemable  only  in  new  treasury  notes  at  that  rate  -; 
but  after  the  passage  of  this  act  no  call  certificates-  shall  be  issued  until 
after  the  first  day  of  April  1864. 


21 

Sec.  10.  That  if  tiny  bank  of  deposit  shall  give  its  depositors  the 
bonds* authorized  by  the  first  section  of  this  act  in  exchange  for  their 
deposits,  and  specify  the  same  on  the  bonds  by  some  distinctive  mark 
or  token,  to  be  agreed  upon  with  the  secretary  of  the  treasury,  then 
the  said  depositors  shall  be  entitled  to  receive  the  amount  of  said  bonds 
in  treasury  notes  bearing  no  interest  and  outstanding  at  the  passage  of 
this  act :  provided,  the  said  bonds  are  presented  before  the  privilege  of 
funding  said  notes  at  par  shall  cease,  as  herein  prescribed. 

Sec.  11.  That  all  treasury  notes  heretofore  issued  of  the  denomina- 
tion of  five  dollars  shall  continue  to  be  receivable  in  payment  of  public 
dues,  as  provided  by  law,  and  fundable  at  par  under  the  provisions  of 
this  act,  untd  the  first  of  July  1864  east,  and  until  the  first  of  October 
1861  west  of  the  Mississippi  river,  but  after  that  time  they  shall  be  sub- 
ject to  a  tax  of  thirty-three  and  one-third  cents  on  every  dollar  promised 
on  the  face  thereof,  said  tax  to  attach  to  said  notes  wherever  circulated, 
and  said  notes  to  be  fundable  and  exchangeable  for  new  treasury  notes, 
as  herein  provided,  subject  to  the  deduction  of  said  tax. 

Sec.  12.  That  any  state'  holding  treasury  notes  received  before  the 
time  herein  fixed  for  taxing  said  notes,  shall  be  allowed  until  the  first 
day  of  January  1865  to  fund  the  same  in  six  per  centum  bonds  of  the 
Confederate  States,  payable  twenty  years  after  date,  and  the  interest 
payable  semi-annually.  But  all  treasury  notes  received  by  any  state 
after  the  time  fixed  for  taxing  the  same,  as  aforesaid,  shall  be  held  to 
have  been  received  diminished  by  the  amount  of  said  tax.  The  dis- 
crimination between  the  notes  subject  to  the  tax  and  those  not  so  sub- 
ject, shall  be  left  to  the  good  faith  of  each  state,  and  the  certificate  of  the 
governor  thereof  shall  in  each  case  be  conclusive. 

Sec.  13.  That  treasury  notes  heretofore  issued,  bearing  interest  at 
the  rate  of  seven  dollars  and  thirty  cents  on  the  hundred  dollars  per 
annum,  shall  no  longer  be  received  in  payment  of  public  dues,  but  shall 
be  deemed  and  considered  bonds  of  the  Confederate  States,  payable  two 
years  after  a  ratification  of  a  treaty  of  peace  with  the  United  States, 
bearing  the  rate  of  interest  specified  on  their  face,  payable  on  the  first 
January  in  each  and  every  year. 

Sec.  14.  That  the  secretary  of  the  treasury  be,  and  he  is  hereby 
authorized,  in  case  the  exigencies  of  the  government  should  require  it, 
to  pay  the  demand  of  any  public  creditor  whose  debt  may  be  contracted 
after  the  passage  of  this  act,  willing  to  receive  the  same,  in  a  certificate 


28 

/ 

of  indebtedness  to  be  issued  by  said  secretary,  in  such  form  as  be  may 
deem  proper,  payable  two  years  after  a  ratification  of  a  treaty  of 
peace  with  the  United  States,  bearing  interest  at  the  rate  of  six  per 
centum  per  annum,  payable  semi-annually,  and  transferable  only  by 
Special  endorsement  under  regulations  to  be  prescribed  by  the  secretary 
of  the  treasury,  and  said  certificates  shall  be  exempt  from  taxation  in 
principal  and  interest. 

Sec.  15.  The  secretary  of  the  treasury  is  authorized  to  increase  the 
number  of  depositories  so  as  to  meet  the  requirements  of  this  act,  and 
with  that  view,  to  employ  such  of  the  banks  of  the  several  states  as  he 
may  deem  expedient. 

Sec.  16.  The  secretary  of  the  treasury  shall  forthwith  advertise  this 
act  in  such  newspapers  published  in  the  several  states  and  by  such  other 
means  as  shall  secure  immediate  publicity,  and  the  secretary  of  war  and 
the  secretary  of  the  navy  shall  each  cause  it  to  be  published  in  general 
Orders  for  the  information  of  the  army  and  navy. 

Sec.  17.  The  forty-second  section  of  the  act  for  the  assessment  and 
collection  of  taxes,  approved  May  1st,  1863,  is  hereby  repealed. 

Sec.  18.  The  secretary  of  the  treasury  is  hereby  authorized  and  re- 
quired, upon  the  application  of  the  holder  of  any  call  certificate— 
which  by  the  first  section  of  the  act  to  provide  for  the  funding  and  fur- 
ther issue  of  treasury  notes;  approved  March  22d,  1863,  was  required 
to  be  thereafter  deemed  to  be  a  bond — to  issue  to  such  holder  a  bond 
therefor  upon  the  terms  provided  by  said  act. 

Approved  February  17th,  1864. 

A  true  copy. 

James  M.  Matthews, 

Law  Clerk  Dep,  Jais< 


29 


CONSCRIPTION  LAW. 


An   act   to   organize  forces  to  serve  during  the   war. 

The  congress  of  the  Confederate  States  of  America  do  enact,  That 
from  and  after  the  passage  of  this  act,  all  white  men,  residents  of  the 
Confederate  States,  between  the  ages  of  seventeen  and  fifty,  shall  be  in 
the  military  service  of  the  Confederate  States  for  the  war. 

Sec.  2.  That  all  the  persons  aforesaid  between  the  ages  of  eighteen 
and  forty-five,  now  in  service,  shall  be  retained  during  the  present  war 
with  the  United  States  in  the  same  regiments,  battalions  and  companies 
to  which  they  belong  at  the  passage  of  this  act,  with  the  same  organiza- 
tion and  officers,  unless  regularly  transferred  or  discharged  in  accord- 
ance with  the  laws  and  regulations  for  the  government  of  the  army : 
provided  that  companies  from  one  state,  organized  against  their  consent, 
expressed  at  the  time,  with  regiments  or  battalions  from  another  state, 
shall  have  the  privilege  of  being  transferred  to  organizations  of  troops 
in  the  same  arm  of  the  service  from  the  states  in  which  said  companies 
were  raised,  and  the  soldiers  from  one  state  in  companies  from  another 
state  shall  be  allowed,  if  they  desire  it,  a  transfer  to  organizations  from 
their  own  states  in  the  same  arm  of  the  service. 

Sec.  3.  That  at  the  expiration  of  six  months  from  the  first  day  of 
April  next,  a  bounty  of  one  hundred  dollars,  in  a  six  per  centum  gov- 
ernment bond,  which  the  secretary  of  the  treasury  is  hereby  authorized 
to  issue,  shall  be  paid  to  every  non-commissioned  officer,  musician  and 
private  who  shall  then  be  in  the  service,  or  in  the  event  of  his  death 
previous  to  the  period  of  such  payment,  then  to  the  person  or  persons 
who  would  be  entitled  by  law  to  receive  the  arrearages  of  his  pay ;  but 
no  one  shall  be  entitled  to  the  bounty  herein  provided  who  shall  at  any 
time  during  the  period  of  six  months  next  after  the  first  day  of  April, 
be  absent  from  his  command  without  leave. 


30 

Sec.  4.  That  no  person  shall  be  relieved  from  the  operation  of  this 
act  by  reason  of  having  been  heretofore  discharged  from  the  army, 
where  no  disability  now  exists,  nor  shall  those  who  have  furnished  sub- 
stitutes be  any  longer  exempted  by  reason  thereof:  provided,  that  no 
person  heretofore  exempted  on  account  of  religious  opinions,  and  who 
has  paid  the  tax  levied  to  relieve  him  from  service,  shall  be  required  to 
render  military  service  under  this  act. 

Sec.  5.  That  all  white  male  residents  of  the  Confederate  States,  be- 
tween the  ages  of  seventeen  and  eighteen  and  forty-five  and  fifty  years 
shall  enrol  themselves,  at  such  times  and  places,  and  under  such  regula- 
tions as  the  president  may  prescribe,  the  time  allowed  not  being  less 
than  thirty  days  for  those  east,  and  sixty  days  for  those  west  of  the 
Mississippi  river,  and  any  person  who  shall  fail  so  to  enrol  himself, 
without  a  reasonable  excuse  therefor,  to  be  judged  of  by  the  president, 
shall  be  placed  in  service  in  the  field  for  the  war,  in  the  same  manner 
as  though  he  were  between  the  ages  of  eighteen  and  forty-five :  provided 
that  the  persons  mentioned  in  this  section  shall  constitute  a  reserve  for 
state  defence  and  detail  duty,  and  shall  not  be  required  to  perform  ser- 
vice out  of  the  state  in  which  they  reside. 

Sec.  6.  That  all  persons  required  by  the  fifth  section  of  this  act  to 
enrol  themselves  may,-  within  thirty  days  after  the  passage  hereof,  east 
of  the  Mississippi  river,  and  within  sixty  days  if  west  of  said  river,  form 
themselves  into  voluntary  organizations  of  companies,  battalions  or  regi- 
ments, and  elect  their  own  officers — said  organizations  to  conform  to 
the  existing  law,  and  having  so  organized,  to  tender  their  services  as 
volunteers  during  the  war  to  the  president ;  and  if  such  organization 
shall  furnish  proper  muster  rolls,  as  now  required,  and  deposit  a  copy 
thereof  with  the  enroling  officer  of  their  district,  (which  shall  be  equiva- 
lent to  enrolment,)  they  may  be  accepted  as  minute  men  for  service  in 
such  state,  but  in  no  event  to  be  taken  out  of  it.  Those  who  do  not  so 
volunteer  and  organize,  shall  enrol  themselves  as  before  provided,  and 
may  by  the  president  be  required  to  assemble  at  places  of  rendezvous, 
and  be  formed  into  companies,  battalions  and  regiments,  under  regula- 
tions to  be  prescribed  by  him,  and  shall  have  the  right  to  elect  their 
company  and  regimental  officers ;  and  all  troops  organized  under  this 
act  for  state  defence  shall  be  entitled,  while  in  actual  service,  to  the 
same  pay  and  allowances  as  troops  now  in  the  field. 

Sec.  7.  That  any  person  who  shall  fail  to  attend  at  the  place  of 
rendezvous,  as  required  by  the  authority  of  the   president,  without  a 


31 

sufficient  excuse,  to  be  judged  of  by  him,  shall  be  liable  to  be  placed  in 
service  in  the  field  for  the  war,  as  if  he  were  between  the  ages  of  eighteen 
and  forty-five  years. 

Sec.  8.  That  hereafter  the  duties  of  provost  and  hospital  guards  and 
clerks,  of  clerks,  guards,  agents,  employees  or  laborers  in  the  commis- 
sary's and  quartermaster's  departments,  in  the  ordnance  department  and 
clerks  and  employees  of  navy  agents,  as  also  in  the  execution  of  the  en- 
rolment acts,  and  all  similar  duties,  shall  be  performed  by  persons  who 
are  within  the  ages  of  eighteen  and  forty-five  years,  and  who,  by  the 
report  of  a  board  of  army  surgeons,  shall  be  reported  as  unable  to  per- 
form active  service  in  the  field,  but  capable  of  performing  some  of  the 
above  named  duties,  specifying  which ;  and  when  those  persons  shall 
have  been  assigned  to  those  duties  as  far  as  practicable,  the  president 
shall  detail  or  assign  to  their  performance  such  bodies  of  troops  or  indi- 
viduals, required  to  be  enrolled  under  the  fifth  section  of  this  act  as 
may  be  needed  for  the  discharge  of  such  duties :  provided,  that  persons 
Detween  the  ages  of  seventeen  and  eighteen  shall  not  be  assigned  to 
these  duties :  provided  further,  that  nothing  contained  in  this  act  shall 
be  so  construed  as  to  prevent  the  president  from  detailing  artisans,  me- 
chanics, or  persons  of  scientific  skill  to  perform  indispensable  duties  in 
the  departments  or  bureaux  herein  mentioned. 

Sec.  9.  That  any  quartermaster  or  assistant  quartermaster,  commis- 
sary or  assistant  commissary,  (other  than  those  serving  with  regiments 
and  brigades  in  the  field,)  or  officer  in  the  ordnance  bureau,  or  navy 
agent,  or  provost  marshal,  or  officer  in  the  conscript  service,  who  shall 
hereafter  employ  or  retain  in  his  employment  any  person  in  any  of  their 
said  departments  ,or  bureaux,  or  in  any  of  the  duties  mentioned  in  the 
eighth  section  of  this  act,  in  violations  of  the  provisions  hereof,  shall  on 
conviction  thereof,  by  a  court  martial  or  military  court,  be  cashiered ;  and 
it  shall  be  the  duty  of  any  department  or  district  commander,  upon  proof 
by  the  oath  of  any  credible  person,  that  any  such  officer  has  violated 
this  provision,  immediately  to  relieve  such  officer  from  duty,  and  said 
commander  shall  take  prompt  measures  to  have  him  tried  for  such 
offence ;  and  any  commander  as  aforesaid  failing  to  perform  the  duties 
enjoined  by  this  section,  shall,  upon  being  duly  convicted  thereof,  be  dis- 
missed from  the  service. 

Sec.  10.  That  all  laws  granting  exemptions  from  military  service  be 
and  the  same  are  hereby  repealed,  and  hereafter  none  shall  be  exempted 
except  the  following: 


32 

I.  All  who  shall  be  held  unfit  for  military  service,  under  rules  to  be 
prescribed  by  the  secretay  of  war. 

II.  The  vice-president  of  the  Confederate  States,-  the  members  and 
officers  of  congress  and  of  the  several  state  legislatures,  and  such  other 
confederate  and  state  officers  as  the  president  or  the  governors  of  the 
respective  states  may  certify  to  be  necessary  for  the  proper  administra- 
tion of  the  confederate  or  state  governments,  as  the  case  may  be. 

III.  Every  minister  of  religion  authorized  to  preach  according  to  the 
rules  of  his  church,  and  who,  at  the  passage  of  this  act,  shall  be  regu- 
larly employed  in  the  discharge  of  his  ministerial  duties ;  superinten- 
dents and  physicians  of  asylums  for  the  deaf,  dumb  and  blind  and  of 
the  insane  ;  one  editor  for  each  newspaper  being  published  at  the  time 
of  the  passage  of  this  act,  and  such  employees  as  said  editor  may  cer- 
tify on  oath  to  be  indispensable  to  the  publication  of  such  newspaper ; 
the  public  printer  of  the  confederate  and  state  governments,  and  such 
journeymen  printers  as  the  said  public  printer  shall  certify  on  oath  to 
be  indispensable  to  perform  #the  public  printing ;  one  skilled  apothecary 
in  each  apothecary  store,  who  was  doing  business  as  such  apothecary  on 
the  tenth  day  of  October  1862,  and  has  continued  said  business  without 
intermission  since  that  period ;  all  physicians  over  the  age  of  thirty 
years  who  now  are,  and  for  the  last  seven  years  have  been  in  the  actual 
and  regular  practice  of  their  profession ;  but  the  term  physician  shall 
not  include  dentists. 

k 

IV.  All  presidents  and  teachers  of  colleges,  theological  seminaries, 
academies  and  schools,  who  have  been  regularly  engaged  as  such  for  two 
years  next  before  the  passage  of  this  act :  provided  that  the  benefit  of 
this  exemption  shall  extend  to  those  teachers  only  whose  schools  are 
composed  of  twenty  students  or  more.  All  superintendents  of  public 
hospitals  established  by  law  before  the-  passage  of  this  act,  and  such 
physicians'  and  nurses  therein  as  such  superintendent  shall  certify  on 
oath  to  be  indispensable  to  the  proper  and  efficient  management  thereof. 

Y.  There  shall  be  exempt  one  person  as  overseer  or  agriculturalist 
on  each  farm  or  plantation  upon  which  there  are  now  and  were,  on  the 
first  day  of  January  last,  fifteen  able-bodied  field  hands  between  the 
ages  of  sixteen  and  fifty,  upon  the  following  conditions :  1.  This  ex- 
emption shall  only  be  granted  in  cases  in  which  there  is  no  white  male 
adult  on  the  farm  or  plantation  not  liable  to  military  service,  nor  unless 
the  person  claiming  the  exemption  was,  on  the  first  day  of  January  1864, 


33 

either  the  owner  and  manager  or  overseer  of  said  plantation,  but  in  no 
case  shall  more  than  one  person  be  exempted  for  one  farm  or  planta- 
tion. 2.  Such  person  shall  first  execute  a  bond,  payable  to  the  Con- 
federate States  of  America,  in  such  form  and  with  such  security  and  in 
such  penalty  as  the  secretary  of  war  may  prescribe,  conditioned  that 
he  will  deliver  to  the  government  at  some  railroad  depot,  or  such  other 
place  or  places  as  may  be  designated  by  the  secretary  of  war,  within 
twelve  months  then  next  ensuing,  one  hundred  pounds  of  bacon,  or,  at 
tho  election  of  the  government,  its  equivalent  in  pork,  and  one  hundred 
pounds  of  net  beef,  (said  beef  to  be  delivered  on  foot,)  for  each  able- 
bodied  slave  on  the  farm  or  plantation  within  the  above  said  ages, 
whether  said  slaves  be  worked  in  the  field  or  not,  which  said  bacon  or 
pork  and  beef  shall  be  paid  for  by  the  government  at  the  prices  fixed 
by  the.  commissioners  of  the  state  under  the  impressment  act:  provided 
that  when  the  person  thus  exempted  shaU  produce  satisfactory  evidence 
that  it  has  been  impossible  for  him,  by  the  exercise  of  proper  diligence, 
to  furnish  the  amount  of  meat  thus  contracted  for  and  leave  an  ade- 
quate supply  for  the  subsistence  of  those  living  on  the  said  farm  or 
plantation,  the  secretary  of  war  shall  direct  a  commutation  of  the  same 
to  the  extent  of  two-thirds  thereof  in  grain  or  other  provisions,  to  be 
delivered  by  such  person  as  aforesaid  at  equivalent  rates.  3.  Such 
person  shall  further  bind  himself  to  se'll  the  marketable  surplus  of  pro- 
visions and  grain  now  on  hand,  and  which  he  may  raise  from  year  to 
year  while  his  exemption  continues,  to  the  government  or  to  the  families 
of  soMiers  at  prices  fixed  by  the  commissioners  of  the  state  under  the 
impressment  act :  provided  that  any  person,  exempted  as  aforesaid,  shall 
be  entitled  to  a  credit  of  twenty-five  per  cent.^on  any  amount  of  meat 
which  he  may  deliver  within  three  months  from  the  passage  of  this  act : 
provided  further,  that  persons  coming  within  the  provisions  of  this  ex- 
emption shall  not  be  deprived  of  the  benefit  thereof  by  reason  of  hav- 
ing been  enrolled  since  the  first  day  of  February  1864. 

In  addition  to  the  foregoing  exemptions,  the  secretary  of  war,  under 
the  direction  of  the  president,  may  exempt  or  detail  such  other  person 
as  he  may  be  satisfied  ought  to  be  exempted  on  account  of  public  neces- 
sity, and  to  insure  the  production  of  grain  and  provisions  for  the  army 
and  the  families  of  soldiers.  He  may  also  grant  exemptions  or  details, 
on  such  terms  as  he  may  prescribe,  to  such  overseers,  farmers  or  plant- 
ers, as  he  may  be  satisfied  will  be  more  useful  to  the  country  in  the  pur- 
suits of  agriculture  than  in  the  military  service  :  provided  that  such  ex- 
emption shall  cease  whenever  the  farmer,  planter  or  overseer  shall  fail 
5 


34 

diligently  to  employ  in  good  faith  his  own  skill,  capital  and  labor  ex- 
clusively in  the  production  of  grain  and  provisions,  to  be  sold  to  the 
government  and  the  families  of  soldiers  at  such  prices  not  exceeding 
those  fixed  at  the  time  for  like  articles  by  the  commissioners  of  the 
state  under  the  impressment  act. 

VI.  The  president,  treasurer,  auditor  and  superintendent  of  any  rail- 
road company  engaged  in  transportation  for  the  government,  and  such 
officers  and  employees  thereof  as-  the  president  or  superintendent  shall 
certify  on  oath  to  be  indispensable  to  the  efficient  operation  of  such 
railroad :  provided  that  the  number  of  persons  exempted  by  this  act  on 
any  railroad  shall  not  exceed  one  for  each  mile  of  such  road  in  actual 
use  for  military  transportation,  and  said  exempts  shall  be  reported  by 
name  and  description,  with  the  names  of  any  who  may  have  left  the 
employment  of  said  company,  or  who  may  cease  to  be  indispensable  to 
the  efficient  operation  of  its  road,  at  least  once  a  month  to  the  secretary 
of  war,  or  such  officer  as  he  may  designate  for  that  purpose:  and 
provided  further,  that,  such  president  or  superintendent  shall,  in  each 
such  monthly  report,  certify  on  oath  that  no  person  liable  to  military 
service  has  been  employed  by  his  company  since  the  passage  of  this  act 
in  any  position  in  which  it  was  practicable  to  employ  one  not  liable  to 
military  service,  and  capable  of  performing  efficiently  the  duties  of  such 
position ;  and  in  cases  where  railroads  have  fallen  into  the  hands  of  the 
enemy,  and  a  portion  of  the  rolling  stock  of  such  roads  is  being  used  on 
other  roads  not  in  the  enemy's  h-ands,  the  president  and  superintendent 
of  said  first  named  road  shall  be  exempt. 

VII.  That  nothing  herein  contained  shall  be  construed  as  repealing  the 
act  approved  April  fourteenth,  1863,  entitled  an  act  to  exempt  contractors 
for  carrying  the  mails  of  the  Confederate  States,  and  the  drivers  of  post 
coaches  and  hacks,  from  military  service :  provided  that  the  exemptions 
granted  under  this  act  shall  only  continue  while  the  persons"  exempted 
are  actually  engaged  in  their  respective  pursuits  or  occupations. 

Sec.  11.  That  the  president  be,  and  he  is  hereby  authorized  to  grant 
details,  under  general  rules  and  regulations  to  be  issued  by  the  war  de- 
partment, either  from  persons  between  forty-five  and  fifty  years  of  age, 
or  from  the  army  in  the  field  in  all  cases  where,  in  his  judgment,  jus- 
tice, equity  and  necessity  require  such  details,  and  he  may  revoke  such 
orders  of  details  whenever  he  thinks  proper :  provided  that  the  power 
herein  granted  to  the  president  to  make  details  and  exemptions  shall 
not  be  construed  to  authorize  the  exemption  or  detail  of  any  contractor 


35 

for  furnishing  supplies  of  any  kind  to  the  government,  by  reason  of 
said  contract,  unless  the  head  or  secretary  of  the  department  making 
such  contract  shall  certify  that  the  personal  services  of  said  contractor 
are  indispensable  to  the  execution  of  the  contract :  provided  further, 
that  when  such  contractor  shall  fail  diligently  and  faithfully  to  proceed 
with  the  execution  of  such  contract,  his  exemption  or  detail  shall  cease. 
Sec.  12.  That  in  appointing  local  boards  of  surgeons  for  the  exami- 
nation of  persons  liable  to  military  service,  no  member  composing  the 
same  shall  be  appointed  from  the  county  or  enrolling  district  in  which 
they  are  required  to  make  such  examination. 

Approved  February  17,  1864. 

A  true  copy. 

James  M.  Matthews, 

Law  Clerk  Dep.  Jus. 


ft 


& 


Qt 


^1 


